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jeasiq-1680
The auditor's qualifications and their role in the quality of professional performance
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Abstract

The aim of the research is to clarify the requirements of the qualification of the external auditor in Iraq and the extent of their impact on the quality of the professional performance of the audit process. The research was based on analyzing the results of the questionnaire prepared for the impact of qualifications on the quality of professional performance. The researcher has reached a number of conclusions, the most important of which is that a highly qualified and unethical auditor has a greater negative impact on the quality of professional performance than those with low qualifications. The most important recommendations of the research were the need to pay attention to scientific and vocational rehabilitation, especially the auditing of modern systems that require special skills, because it has an effective effect in improving professional competence through modern sources and techniques, and the latest versions of international professional organizations in teaching and keeping abreast of the curricula of modern developments in the profession and the adoption of subjects Which are taught at international institutes and assisted by professors with practical experience

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Publication Date
Wed Nov 27 2019
Journal Name
Iraqi Journal Of Science
A New Micro-composite Material of Micro-particle Amalgam/Polyvinyl Alcohol for Teething Structures
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     Dental amalgam is a mixture of approximately 50% mercury and varying ratios of silver, tin, zinc, and copper. Dental amalgam is a major source of mercury pollution because it is readily absorbed through 90-100% vapour and the oral mucosa. In addition, in certain situations with the oral environment, various types of metallic orthodontic brackets are highly aggressive and can lead to corrosion. However, polyvinyl alcohol (PVA) material has no cytogenetic effects on human health or the environment and is therefore applied in the manufacturing of the new composite material. Different additives from the bonding agent (PVA; 2.4, 4.8, and 7.2 g)  dissolved in about 10 ml of water, heated on a hot plate under a hig

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Publication Date
Wed Jul 17 2019
Journal Name
Aip Conference Proceedings
Annealing effect on characterization of nano crystalline SnSe thin films prepared by thermal evaporation
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Tin Selenide (SnSe) Nano crystalline thin films of thickness 400±20 nm were deposited on glass substrate by thermal evaporation technique at R.T under a vacuum of ∼ 2 × 10− 5 mbar to study the effect of annealing temperatures (as-deposited, 100, 150 and 200) °C on its structural, surface morphology and optical properties. The films structure was characterized using X-ray diffraction (XRD) which showed that all the films have polycrystalline in nature and orthorhombic structure, with the preferred orientation along the (111) plane. These films was synthesized of very fine crystallites size of (14.8-24.5) nm, the effect of annealing temperatures on the cell parameters, crystallite size and dislocation density were observed.

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Publication Date
Thu Dec 23 2021
Journal Name
Iraqi Journal Of Science
Synthesis of TiO2 Thin Films Nanoparticles with Different Layers using Simple Sol-Gel Method
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   In this study, titanium dioxide (TiO2 (are synthesized by sol– gel simple method. Thin films of sol, gel, and sol- gel on relatively flat glass substrates are applied with Spin coating technique with multilayers. The optical and morphological properties (studied using AFM) of TiO2 layers show good properties, with particles diameters less than 4 nm for all prepared samples and have maximum length 62 nm for TiO2 gel thin films of three layers. The results show low roughness values for all films especially for 4 layers sol (8.37nm), which improve the application in dye sensitive solar cell (DSSc)         .  

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Publication Date
Tue Jan 01 2019
Journal Name
International Journal Of Hydrogen Energy
Improvement of photofermentative biohydrogen production using pre-treated brewery wastewater with banana peels waste
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Publication Date
Fri Jan 17 2025
Journal Name
Journal Of Physical Education
Analytical Study Of Teaching Efficiency According To Herman Module For Baghdad Governorate Physical Educators
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The importance of the current research lies in the importance of teaching competencies and the ability of the teacher to deal and success in his educational career. The research aimed to identify the degree of teaching competencies according to Hermann model of physical education teachers in Baghdad governorate. The descriptive method using the survey method was used on a randomly selected sample of 462 teachers and 314 school principals. After the completion of the survey, the Hermann scale forms were distributed to the teachers. The forms of the teaching competency scale were distributed to their school principals as the direct supervisors of the teachers' evaluation. After completing the survey, the results of each scale were classified

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Publication Date
Sun Jun 21 2020
Journal Name
Baghdad Science Journal
Synthesis of Carbon Nano Rods from Plastic Waste (PP) Using MgO AS A Catalyst
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    In this research, CNRs have been synthesized using pyrolysis of plastic waste(pp) at 1000 ° C for one hour in a closed reactor made from stainless steel, using magnesium oxide (MgO) as a catalyst. The resultant carbon nano rods were purified and characterized using energy dispersive X-ray spectroscopy (EDX), X-ray powder diffraction (XRD). The surface characteristics of carbon rods were observed with the Field emission scanning electron microscopy (FESEM). The carbon was evenly spread and had the highest concentration from SEM-EDX characterization. The results of XRD and FESEM have shown that carbon Nano rods (CNRs) were present in Nano figures, synthesized at 1000 ° C and with pyrolysis temperature 400° C. One of t

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Publication Date
Tue May 04 2021
Journal Name
Journal Of Tribology
Hardened Edges Effects on Wear Characteristics of Cultivator Sweeps Using Circular Soil Bin Test
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Abstract<p>Tillage tools are subject to friction and low-stress abrasive wear processes with the potential deterioration of the desired soil quality, loss of mechanical weed efficacy, and downtime for replacing worn tools. Limited experimental methods exist to quantify investigate the effect of wear-resistant coatings on shape parameters of soil-engaging tools. ASTM standard sand/rubber wheel abrasion and pin-on-disk tests are not able to simulate wear characteristics of the complex shape of the tillage tools. Even though the tribology of tillage tools can be realistic from field tests, tillage wear tests under field conditions are expensive and often challenging to generate repeatable engineeri</p> ... Show More
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Publication Date
Tue Aug 31 2021
Journal Name
Iraqi Journal Of Science
Development of a Job Applicants E-government System Based on Web Mining Classification Methods
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     Governmental establishments are maintaining historical data for job applicants for future analysis of predication, improvement of benefits, profits, and development of organizations and institutions. In e-government, a decision can be made about job seekers after mining in their information that will lead to a beneficial insight. This paper proposes the development and implementation of an applicant's appropriate job prediction system to suit his or her skills using web content classification algorithms (Logit Boost, j48, PART, Hoeffding Tree, Naive Bayes). Furthermore, the results of the classification algorithms are compared based on data sets called "job classification data" sets. Experimental results indicate

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Publication Date
Thu Sep 13 2018
Journal Name
Baghdad Science Journal
Estimation of some Organophosphorus Pesticides Using Carbon Paste Electrode Coupled with Molecularly Imprinted Polymers
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The aim of this study was to develop a sensor based on a carbon paste electrodes (CPEs) modified with used MIP for determination of organophosphorus pesticides (OPPs). The modified electrode exhibited a significantly increased sensitivity and selectivity of (OPPs). The MIP was prepared by thermo-polymerization method using N,N-diethylaminoethymethacrylate (NNDAA) as functional monomer, N,N-1,4-phenylenediacrylamide (NNPDA) as cross-linker, the acetonitrile used as solvent and (Opps) as the template molecule. The three OPPs (diazinon, quinalphos and chlorpyrifos) were chosen as the templates, which have been selected as base analytes which used widely in agriculture sector. The extraction efficiency of the imprinted polymers has been evaluat

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Publication Date
Sun Sep 24 2017
Journal Name
Ibn Al-haitham Journal For Pure And Applied Sciences
Approximate Solution for Fuzzy Differential Algebraic Equations of Fractional Order Using Adomian Decomposition Method
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      In this paper we shall prepare an  sacrificial solution for fuzzy differential algebraic equations of fractional order (FFDAEs) based on the Adomian decomposition method (ADM) which is proposed to solve (FFDAEs) . The blurriness will appear in the boundary conditions, to be fuzzy numbers. The solution of the proposed pattern of  equations is studied in the form of a convergent series with readily computable components. Several examples are resolved as  clarifications, the numerical outcomes are obvious that the followed approach is simple to perform and precise when utilized to (FFDAEs).

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